The following text may have been generated by Optical Character Recognition, with varying degrees of accuracy. Reader beware!

THE OSHAWA TIMES, Thursday, July 20, 1961 29! Automobile Purchase =z=2== 39 ONTARIO SALES TAX IS the exchange minus the trade- in allowance. If any, granted eC l=] Y W for the worn motor turned in. Buy N Ww and (6) Passenger Vehicles, KH The Retail Sales Tax ruling] The dealer accordingly is re- and to file returns and collect Trucks and Buses | governing automobile sale s|quired to include in his returns and remit tax with respect to] The tax applies only to the| : after Sept. 1, is as follows: under The Retail Sales Tax act,|all sales which he makes. difference between the full pur- (1) An automobile dealer is|all such sales made by his sales- chase price of the vehicle be- regarded as the vendor of men. whether on behalf of the|(4) Automobiles ing sold and the crecit allow- tangible personal property sold salesmen or -on behalf of the Purchasd for ance by the vendor for the by his salsmen in their own|dealer. Demonstration and vehicle submitted as trade-in. behalf if he aids his salesmen| (2) An automobile dealer who|V'SPlay : Where motor vehicles are sold in making such sales in any one|also operates a garage shall A motor vehicle may be pur-|outright at a retail sales, wheth- 4 * or more of the following ways: (have a separate vendor's per- chased free of tax on theler or not the tax has been paid (a) by reporting the sales-|mit pursuant to which he buys|issuance of a Purchase exemp- previously on such vehicles, the ! men's sales on the dealer's|and sells new and used auto-|tion Certificate therefor by an|tax shall apply on the full pur-| B report of sales to the Motor|mobiles and another vendor's automobile dealer pursuant to|chase price of the vehicle being] Vehicle Branch of the De- permit pursuant to which he his automobile vendor's permit.|sold outright. f partment of Transport. sells car accessories, lubricat-|A dealer's salesman is not " d | (b) by executing conditional|ing oil, etc., and performs serv-|granted this privilege. (7) Retreading an sales agreements with respect|ice of the character set out| If at the expiry of six months Recapping Tires to such salesmen's sales in|under subsection 4 of Ruling 6. following the date upon which The retreading and recappers the vendor. | (3) A dealer's salesman who an automobile dealer purchases are the vendors of the tangible (c) by acting as guarantor on|makes sales of automobiles ona motor vehicle for demonstra- personal property furnished in conditional sales agreements| his own behalf entirely inde-|tion or display or it has not|performing this service and the executed by the salesmen; [pendent of the dealer and with-\been rented to customers or it tax applies to the sale of such (d) by requiring or by per-|out any of the aids described in|has not been sold, such motor property. It a customer has a mitting the salesmen to use the|subruling 1 is himself a vendor| vehicle will be deemed to have|specific tire recapped or re-| dealer's showroom or other|and is required to obtain a ven-/been purchased for use by the treaded, tax applies to the en-; EB | facilities in making such sales.'dor's permit in his own name|dealer and he must pay the tax tire charge made. If the method | gat [calculated on the fair value of|{of handling retreaded or ce- such motor vehicle as of that|capped tires involves comming-| date. ling of old tires delivered by| of 3 the customer with similar prop-| (5) EXCHANGE OF erty turned in by other cus- Vehicle Motors tomers so that the customer| At Enni kill The exchange of a recondi-| does not have returned : him | tioned vehicle motor for a worn his own tire, the tax app ies to| 1S 1 el {motor together with the re-|the entire charge made mis DO-IT-NOW ! Buy those future \ z soi moval of the worn motor and|any allowance as trade-in for : : . : ENNISKILLEN -- The Babylto, were visitors at Mr. and the installation of the recondi-'the old tire turned in. wedding gifts, anniversary pres Band members and Mothers|Mrs. M. J. Hobbs. ents, etc NOW ! Before the I' *r : were guests of the WMS at a| Mr. and Mrs. Cl Stain- : . RT otive, Sv 11 whith or A Toe ow | Ontario Tax Increase comes into was held at the church. Presi-|yille to his parents farm at En- effect on Sept. 1st. Remember, gent, Mrs. 1. Wear opened the piskillen. everything you purchase after eeting with a poem, om Miss Doris Wright, accom- i What we Make it". a Bo that date will cost you MORE. . . The devotional was in charge mens and Mr. M. Axford, SO why wait ? Right Now you of Mrs. H. Ashton who chose as| Hampton, who are all visiting can save the Tax, PLUS other big ' the theme, the story of Samuel My. and Mrs. F. S Roches- . ; el I or, Bavmah, Which oo hey ie. I PY i savings during our Big Mid- means "Asked of God". | iss Elsie Oke, Mr. Albert Summer Sale. Gent's Mrs. K. McGill, assistantoke Mr. and Mrs. F. Dorland Baby Rand eager called The were with Mr. and Mrs. S. Tur- ' wks BEE 05 HE Sunil DIAMOND RIN Sheryl Ashton played a fa." 5; Dsaaye ; y CER : Gent's | Mr. and Mrs. George Brad-| Oe on witicrss Mr. |\cY; Burwash. spent a few days) | se EES Gp) | vo ONYX and INITIAL RINGS with J. E Griffin's, who all at-| W. Crawford who is gifted in hind Bb | the art of story telling, gave] lended the Griffin picnic on Sun-| Your choice of styles. These are a wonderful value. the home of their leader, Mrs.| iy Mm : : | 0. C. Ashton for an outdoor with Me. and Mrs. J. Kinsman, . i Solitaire ; ry .-|day at "Cream of Barley | Hi ; 3/5 £4 ive spiendiy Siblieal Stories! Camp" Bowmanville. 4 A : 7% Pp . Pp Y d The C.G.T * annual picnic! Mr. and Mrs. Leonard Stain-| i : 4 I riced rice e C.1. am Pp {ton and family were with Mr. : ! 4 S ; ihn changed its usual form this year|ang Mrs. R. Hope, Prince rd | 4 ; | From From to become a surprise farewell|p. + Miss Jean Hope return-| sft {| 4 il yo I Ey » event. The evening's program party for Misses Brenda and|.q home from holidays. began with a lawn croquet Miss Marcelle Trahan, Grand| OND RINGS!! Pat Ellis. | . i . Seventeen girls gathered Bgl Ris Bu te BE ' os | { . : / - . K. McGill : ; ; Sp LADIES | 9 " i |Mere, Quebec, is visiting Miss| { A 14 i o . tournament with the winners,| ' | rox. ¥2 Carat. Set in of 0 H tournament with the winAetS | ycohryn Siemon. The girls have| : : : \ Frade Ladies' Diamond Ring Diamond Rings Mary Yeo, Miss Donna Yellow|exchsnged visits undef 2 i | 5 \ To A ounting, One Carat Special! Consisting of 10 Dia Big selection to choose from. Each ring i i .|dent exc e sponsore el . : i teed fi i u lees, and Miss Lois Ashton. Sev ge sp y monds. On Sale Jioranies or Sulity ere insined i eral games followed which in- Rotary. : | i a against cluded a treasure hunt in which) Mrs. Dan Vanclieaf, Port| on Miss Brenda Ellis' team acquir-| Dalhousie, Mr. and Mrs. Dan |Vanclieaf, Creighton Mines, ® ® ed the treasure. ' |spent a few days with Mr. At the Sunday morning Ser-\.-. wr. § McNair. vice Mr. Crawford chose as the| 4 ° 7 . . : ] es °| Master Michael Gregg, Glen- H : he or is famonishing rer: burnie, Maryland, is spending Ladies Diamond Rings and Wedding Ring Sets! From e eo 50.00 The anthem, "The Captain is|Summer holidays with the A. Calling" was well rendered by | Sharp S. o Victor-Crafted Furniture Styling -- In genuine wainut veneers. the Jo Choir under the leader-| Mr. and Mrs. J. McLaughlin LOOK ! OUR ENTIRE COSTUME T ep si Miss Gloria Weight wit and family were Saturday even = Font Il Pol «++ STOCK OF JEWELLERY [F.reo Y% PRICE! the assistance of her mother, ing visitors at C. Avery's. e New BSR A tic Record Ch Mrs. E. Wright. We are pleas-| Mr: and Mrs. D. B. Kay, To- T : a re ed that several Jr. organists are| Tonto, were recent guests of © Stereo Speaker System -- Two 6%2" "Duocone" 2-in-1 speakers, d iA Mr. and Mrs. A. Sharp. : : presiding at the Hammon HN o Multiple Amplifiers. organ. Miss Maureen McNair) Mr. and Mrs. Tom Phillips, P . | u ova Real Value! " last Sunday and Miss Betty | David and Dale, Essex, spent o Newly-designed Master Control Panel. Jane Werry this week. |a few days at Mr. and Mrs. SHERIFF CE Rg TTR |W. Griffin's. o Extension Speakers SX-1 (Optional. extra). : % : va We are headquarters for WwW ATCHE Miss Judy Green, Kingston, "yp, "ang Mrs. Bill Kay, Miss New 2-in-1 "Total Sound" Stereo Pick-up. ----N CRYSTALWARE gent ae Weekend with 'Miss| yon o Gate, Toronto, were re-| : is mf OMEGA WATCHES me Bei On ut 0. C. Ashi|cent tea guests of K. Sharp's.| © Carefully Balanced Tone Arm. = NS ; In all the modern styles © GOBLETS, SHERBERTS ecent Vv Ss . C. Ash- # tL. X t i : ; Mrs. Dr. Bryce Larke, Toron- ) 1 A Both Ladies' and Gent's. Don't miss this value! ® WATER GLASSES ton's were Mr. David Johnston, \ al : ies "ninslle. Johnston, TOron:| 'ssithas with mW. Begley and > ; 1 PRICED FROM And Many Other Pieces to, Miss Betty Jane Werry. ~ |family. . only of | eb. PRICED FROM PRICED FROM 7 Mrs. Florence Hill and Miss; Mrs. F. Toms attended the [ ] | AG \ i 4 Ruby Bare Tor spent 3 Samells - Mackie wedding at | % & d 1 5 tr with Mrs Fred Toms, an | Sh duns J> week with Mrs Fred Toms, ond Port Perry waiter nanme,| SAVE DOLLARS . . . BEAT THE SALES TAX BY * 1 up | -- up = jed Miss Joyce Graham and Tyrone, were Sunday evening per parents Mr. and Mrs. Cort-\yisitors at J. E. Griffin's. ney Graham to the Church ser-| Mr. and Mrs. Fred Nut, To-| 4 vice at Blackstock U nited ronto, spent a day at Mr. and Church and were tea guests of \{Mrs. E. McNair. | Mr. and 'Mrs. Wilbur Toms, Mr. and Mrs. Allan Henry| EXTRA SPECIAL! == Purple Hill. |and family, Galt, were recent| | : -- Special Offer! ; * Mr. E. W. Begley and Carole, dinner guests at Ross Sharp's.| Nish Maciel Griffin wero vist=| Mr_and Mrs. A. L. Wearnl§ KING 'ST. WEST 723-3425 Royal Doulton Dishes! ors on Saturday at Mr. and |and 'Susan were Sunday' dinner] 44-PIECE SET OF . . Mrs. G. Shunk's, Port Perry. guests at Mr. and Mrs. Dory | . Mr. and Mrs. Darling, Toron- | Wearn, Scarboro. | Siete lacs Settings. # : : : Hi 4 I i "Flirtation" SILVERWARE 11] | lus | |! ag | 13 ; Pp | DON'T MISS THIS EXTRA SPECIAL! EY 16 EXTRA PCS. FREE! English Earthenware! 1h NWA Reg. $78.00 Value | CREAM & SUGAR .... 98c & Sal >g ALL FOR ONLY... PITCHER ........... 98¢ Sen iS BN COOKIEJAR ........ 1.29 NRE ey 0H TEAPOT ........... 198 -- ® In the well-known Nasturtium pattern ~~ (INCLUDING DRAWER CHEST) «+. ond Holidays Are Here! Save the Tax! || LOOK! SPECIAL SALE! EXTRA SAVINGS WE HAVE YOUR LUGGAGE! GRUEN WATCHES! (Over and Above 3% Tax) FLIGHT BAGS 1 1.88 uP 1/3 OFF REGULAR PRICE! at DANCEY'S SELF-SERVE SHOE SALE TOR LADIES OR MEN Be CLUB BAG wr une 14.95 Ladies, 17.JEWEL WRIST WATCH Regular 24.95 On Sale ......... 1 4.95 frst 4.95 ur [Rhoios 39.95 ur HORWICH <==" JEWELLERS 20 SIMCOE ST. S. -- 723-7133 OSHAWA SHOPPING CENTRE 725-8443 With Zippered Fastener. .....c.c.ccvee Prices Further Reduced Starting at 99 Samsonite Silhouette i LUGGAGE Priced From! 3 2 LJ 5